أثر النسب المالية السوقية المفصح عنها شهريا في بورصة عمان على حجم تداول الأسهم دراسة تطبيقية خلال الفترة 2009 ـ 2014

Abstract

The aim of this study is to investigate the effect of the monthly announced financial market ratios on the trading volume of stocks in Amman Stock Exchange. This is performed by returning back to the published data on the Jordanian financial market’s website related to the sample of the study in the industrial companies, around (2009 -2014).

     The Study uses regression analysis to analyze the data in order to examine the hypotheses of the study to reach the results. The study found that there are effects for each ratio of market value to cash flow and dividends to the market value on the trading volume. As a recommendation of the study, there is a need to develop new financial ratios in addition to the current ratios based on fair value accounting, and to adopt modern alternative accounting measurements.